HENMIJ: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
HENMIJ
Largest movements
- Cash -€75,365
down €75,365 (-85.6%), from €88,062 to €12,697
mainly Net result for the year (-€96,556) and Debts after one year (-€24,623)
- Tangible fixed assets -€23,603
down €23,603 (-8.4%), from €281,129 to €257,526
of which Land and buildings: -€20,785
- Receivables within one year -€15,109
no longer reported in 2025 (was €15,109)
- Deferred charges and accrued income -€6,016
down €6,016 (-81.9%), from €7,342 to €1,326
- Reserves -€71,561
down €71,561 (-73.5%), from €97,384 to €25,824
of which Distributable reserves: -€71,561
- Profit (loss) carried forward -€24,996
down €24,996, from €23,489 to -€1,507
- Debts after one year -€24,623
down €24,623 (-11.5%), from €214,323 to €189,700
- Other debts +€10,190
up €10,190, from €0 to €10,190
- Tax, wage and social debts -€8,144
down €8,144 (-83.2%), from €9,794 to €1,650
- Gross operating margin -€123,392
down €123,392, from €64,060 to -€59,332
- Taxes -€5,160
down €5,160 (-83.6%), from €6,172 to €1,012
- Other operating charges +€938
up €938 (+19.2%), from €4,892 to €5,830
- Financial income -€924
down €924 (-86.8%), from €1,065 to €141
- Depreciation -€756
down €756 (-3.1%), from €24,359 to €23,603
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €391,642 | €271,548 | -€120,094 | -30.7% |
| Fixed assets | 21/28 | €281,129 | €257,526 | -€23,603 | -8.4% |
| Tangible fixed assets | 22/27 | €281,129 | €257,526 | -€23,603 | -8.4% |
| Land and buildings | 22 | €268,762 | €247,977 | -€20,785 | -7.7% |
| Plant, machinery and equipment | 23 | €10,709 | €8,332 | -€2,376 | -22.2% |
| Furniture and vehicles | 24 | €1,658 | €1,216 | -€442 | -26.7% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Current assets | 29/58 | €110,513 | €14,022 | -€96,490 | -87.3% |
| Amounts receivable within one year | 40/41 | €15,109 | - | -€15,109 | |
| Other amounts receivable | 41 | €15,109 | - | -€15,109 | |
| Cash at bank and in hand | 54/58 | €88,062 | €12,697 | -€75,365 | -85.6% |
| Deferred charges and accrued income | 490/1 | €7,342 | €1,326 | -€6,016 | -81.9% |
| Total equity and liabilities | 10/49 | €391,642 | €271,548 | -€120,094 | -30.7% |
| Equity | 10/15 | €139,465 | €42,909 | -€96,556 | -69.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €97,384 | €25,824 | -€71,561 | -73.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €95,525 | €23,965 | -€71,561 | -74.9% |
| Profit (loss) carried forward | 14 | €23,489 | -€1,507 | -€24,996 | |
| Amounts payable | 17/49 | €252,177 | €228,640 | -€23,537 | -9.3% |
| Amounts payable after more than one year | 17 | €214,323 | €189,700 | -€24,623 | -11.5% |
| Financial debts | 170/4 | €214,323 | €189,700 | -€24,623 | -11.5% |
| Amounts payable within one year | 42/48 | €35,837 | €38,940 | +€3,102 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €25,274 | €24,623 | -€652 | -2.6% |
| Trade debts | 44 | €769 | €2,477 | +€1,709 | +222% |
| Suppliers | 440/4 | €769 | €2,477 | +€1,709 | +222% |
| Taxes, remuneration and social security | 45 | €9,794 | €1,650 | -€8,144 | -83.2% |
| Taxes | 450/3 | €9,794 | €1,650 | -€8,144 | -83.2% |
| Other amounts payable | 47/48 | €0 | €10,190 | +€10,190 | |
| Accrued charges and deferred income | 492/3 | €2,017 | - | -€2,017 | |
| Non-recurring operating income | 76A | €144 | - | -€144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,359 | €23,603 | -€756 | -3.1% |
| Other operating charges | 640/8 | €4,892 | €5,830 | +€938 | +19.2% |
| Gross operating margin | 9900 | €64,060 | -€59,332 | -€123,392 | |
| Operating profit (loss) | 9901 | €34,809 | -€88,765 | -€123,575 | |
| Financial income | 75/76B | €1,065 | €141 | -€924 | -86.8% |
| Recurring financial income | 75 | €1,065 | €141 | -€924 | -86.8% |
| Financial charges | 65/66B | €6,214 | €6,920 | +€706 | +11.4% |
| Recurring financial charges | 65 | €6,214 | €6,920 | +€706 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €29,660 | -€95,545 | -€125,205 | |
| Income taxes | 67/77 | €6,172 | €1,012 | -€5,160 | -83.6% |
| Profit (loss) for the period | 9904 | €23,489 | -€96,556 | -€120,045 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,489 | -€96,556 | -€120,045 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.